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Trade Accounts Receivable, net
12 Months Ended
Sep. 30, 2012
Trade Accounts Receivable, net [Text Block]
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Trade Accounts Receivable, net

   
 

Trade accounts receivable as of September 30, 2011 and 2012 consist of the following:


      2011     2012  
  Trade accounts receivable $   104,065,501   $   107,781,638  
  Less: Allowance for doubtful accounts   (26,494,550 )   (33,244,428 )
      77,570,951     74,537,210  
  Bills receivable   10,690,316     2,912,381  
    $   88,261,267   $   77,449,591  

An analysis of the allowance for doubtful accounts for the years ended September 30, 2011 and 2012 is as follows:

      2011     2012  
               
  Balance at beginning of year $   23,354,925   $   26,494,550  
  Addition of bad debt expense, net   1,960,014     21,910,366  
  Written off   -     (15,627,742 )
  Foreign exchange adjustment   1,179,611     467,254  
               
  Balance at end of year $   26,494,550   $   33,244,428